Section 34. (1) If a person fails

34. (1) If a person fails— (a) to deduct and pay any tax as required by section 8, sub-section (1), or section 13, sub-section (1), or (b) to deliver or cause to be delivered to the Collector in due time the return or statement mentioned in section 10 or section 11, or (c) to produce, or cause to be produced, on or before the date mentioned in a notice under section 12, such accounts as are referred to in the notice, he shall, on conviction before a Magistrate, be punishable with fine which may extend to ten rupees for every day during which the default continues. (2) The Commissioner of the Division may remit wholly or in part any fine imposed under this section. False statement in declaration.